Title

An Empirical Assist in Resolving the Classification Dilemma of Workers as Either Employees or Independent Contractors

Document Type

Article

Publication Date

3-2008

Publication Source

Journal of Applied Business Research

Volume

24

Issue

2

Inclusive pages

45-65

Peer Reviewed

yes

Abstract

The classification of workers as "employees" or "independent contractors" is important because the employer's legal responsibilities vary depending upon the nature of the working relationship. For federal tax purposes, the term "employee" is not clearly defined. However, the model developed in this study is able to correctly classify 96.6 percent of the judicial decisions (1980-2005) involving the status of a worker as either an employee or independent contractor. Also, the model demonstrates stability over time and between judicial venues.

Disciplines

Accounting | Taxation

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